Team 5 Investigates' Karen Anderson reveals why taxpayers in Boston are shelling out more than anyone else in the country for their fire and emergency medical services departments and how most of that money isn't going to the rank and file.

"I think this collective bargaining agreement is outrageous," said Gregory Sullivan, the former state inspector general who is now research director at the Pioneer Institute.

Sullivan analyzed the effect of Boston's retroactive pay raises and compared Boston's Fire and EMS budget to the 30 biggest cities in the country.

The result: Boston's payroll is twice as high as New York, Chicago and Los Angeles.

Sullivan told Team 5 Investigates one reason is that Boston is one of only three of the 30 cities with separate fire and EMS departments. Sullivan said the majority of the money is not going to those on the front lines.

"Boston is the king, is the king of paying firefighter officials, non-direct firefighters, tons of money," Sullivan said.

Sullivan said the firefighters pay is comparable to other cities but look at the numbers for their bosses. The base salary of a district chief is $95,193 in Baltimore, $131,552 in Chicago, $146,583 in New York and $162,118.11 in Boston.

"What this represents to me is financial generosity to the extreme, going to people who don't directly fight fires, the brass. The brass is overstaffed and it's overpaid," said Sullivan.

The Pioneer Institute found the city's 148 fire department supervisors and administrators will be paid more than Gov. Deval Patrick who earns $150,800 a year year and 256 will make more than Stephen Coan, the Massachusetts state fire marshal, who made $137,985 last year.

Richard Paris, president of the Boston Firefighter's union declined Team 5's repeated requests for comment. So Team 5 Investigates went to Boston' s Mayor Marty Walsh, who negotiated the contract.

"Your reaction to hearing that Boston is No. 1?" asked Anderson.

"Probably not too surprised about it, I figured we would be in the top 5. We have the most trained and skilled fire department I think in the country," said Walsh.

Walsh told Team 5 Investigates he's still looking for ways to cut costs.

"Once we put a new commissioner in place, we're going to look at all the expenses of the fire department and really make some changes there to hopefully bring down the costs and eliminate some positions that might not be needed," said Walsh.

The Pioneer Institute also analyzed the costs of fire departments in all the cities and towns in Greater Boston and found this area has the most expensive fire departments in the country.